BHARATKUMAR RAJENDRAPRASAD DAVE Vs. ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER

JUDGEMENT

(1.) The present petition concerns the A.Y.2018-2019 where the challenge essentially is to the non-availment of an opportunity while finalising the assessment order.

(2.) This Court on 26/10/2021 while issuing notice for final disposal passed the following order :

(3.) The petitioner is an Orthopaedic Surgeon running a Spine Hospital. He filed his return of income on 1/11/2018 offering Rs.5,95,73,730.00 as his total income. His case was selected for scrutiny under Sec. 143 of the I.T Act and various correspondences took place.